Background Information

The Auditor-Controller performs duties under the legal authority in the California Government Code, principally those sections beginning with 26880 and 26900. The Auditor-Controller's Office provides a broad range of financial auditing and accounting services to all county departments, agencies and districts whose funds are kept in the county treasury. The department is organized into four basic functions as follows:

Administrative: The Administrative Section directs the planning and implementation of programs required to provide quality service to county departments and other agencies as required by law. The staff oversees the operation of the auditor-controller department and participates in the administrative function of the county through interface with the County Administrators Office.

Accounting: The General Accounting Section provides financial services to the public, County Departments and other government agencies. These services include: maintaining budgetary control of various funds and performing payroll functions, paying financial claims against the county.

Audit: The Audit Section conducts audits of county departments, special districts, federal grants and state grants. The special district and grant audits are either revenue producing or mandated by law. Audits of county departments are conducted when mandated, requested by the Board of Supervisors, requested by the department, or as a part of the audit program developed by the Auditor-Controller's Office.

Property Tax: The Property Tax Section is responsible for preparing the county-wide property tax levy. This levy creates the property tax bills that the Tax Collector mails to property owners annually. After the Tax Collector receives payment from property owners, the Property Tax Section is responsible for distributing the tax proceeds to all government agencies, cities, schools, special districts and the county.